The (in)constitutionality of rigid iss tribute

Abstract

Since its creation, with CE No. 18/65, the Service Tax (ISS) by establishing a tax on "services" provided a basis for calculating real, with the aim of reaching the constitutional principles of equality tax and the ability to pay. However, with respect to services provided by freelance professionals and one professional companies was established by art. 9, § § 1 and 3 of Decree-Law No. 406/68, a basis for calculating presumed. This point of view the legal (docket 663) provision was approved by the Constitution, because this to establish whether differential treatment for different categories of independent professionals materialized isonomy prestige and the ability to pay. However, the same principles are questioned by the current diverse to defend the constitutionality of such treatment, since within the same occupational category there are individuals who receive earnings higher or lower. Thus, in this scholarly work will be analyzed both strands, for, the final check that best fits with the national reality.